2018 (7) TMI 1060

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....t date of the quarter to which the claim pertains. Briefly the facts of the case are that the respondent is engaged in procuring and processing of semi-finished gherkins and other vegetables preserved in Natural Vinegar, Brine and Acetic Acid and exported outside Indian. The claimant had filed three refund claims under Rule 5 of Cenvat Credit Rules 2005 read with Notification 27/2012 CE dated 18.06.2012 seeking refund of unutilized cenvat credit paid on the input services used for export of goods manufactured by the appellant in the EOU during the impugned period. The details of the refunds are given herein below: Sl. No. Appeal No./Dt. OIO No./dt. Claim amt (Rs.) Sanctioned amt (Rs.) Rejected Amt. (Rs.) Claim period ....

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....ot applicable in the facts and circumstances of this case. He further submitted that the assessee is claiming the refund of service tax paid on goods exported in terms of Rule 5 of Cenvat Credit Rules read with Notification 27/2012 dated 18.06.2012. He further submitted that the provisions of Section 11B as referred in the said Notification is made applicable to service tax under Section 83 of the Finance Act 1994 as per which the refund claim should have been filed within one year from the date of expiry. He further submitted that for purpose of relevant date for making claim for refund of cenvat credit under Rule 5 of the Cenvat Credit Rules 2004 'relevant date' means the date on which the ship or the aircraft in which the said go....